Required information The Ferre Publishing Company has three service departments and two operating departments. Selected data from a recent period on the five departments follow: Costs Number of employees Square feet of space occupied Hours of press time Service Departments Administration Janitorial Maintenance $158,200 $118,650 $54,240 60 35 140 15,000 10,000 20,000 Operating Departments Binding Printing $310, 750 $485,900 315 210 40,000 100,000 30,000 60,000 Total $1,127,740 760 185,000 90,000 The company allocates service department costs by the step-down method in the following order: Administration (number of employees). Janitorial (space occupied), and Maintenance (hours of press time) Required: Using the step-down method, allocate the service department costs to the operating departments (Please enter allocations from a department as negative and allocations to a department as positive. The line should add across to zero. Do not round Intermediate calculations.) Service Departments Administration Janitorial Maintenance + $ 158.2005 118,650 $ 54 240 Operating Departments Binding Printing $ 310.750 $ 485,900 $ Total 1.127,740 Departmental costs before allocations Allocations Administration costs Janitorial costs Maintenance costs Total costs after allocations